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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: PAYE: end of year: overpayments: introduction

Overpayments are created when employer annual returns or CIS returns are recorded on BROCS as a P228 or CIS charge showing total deductions for the year but payments exceeding this have been received.

Overpayments are shown on BROCS VIEW TAXPAYER DATA F2 in the ‘COLL’ (Collectible) column and identified by a ‘M’ after the amount.

Most overpayments are automatically dealt with by BROCS or referred to Customer Operations to deal with on their WWTD (Working With Tax District) lists.

For more information see PAYE47000.

Other overpayments will be referred to DMB, typically in PSC or XP schemes where all expected PAYE and CIS returns have not been received.